Amendments to IAS 7 and IFRS 7 - Supplier finance arrangements

Topic area:
Status: 05.06.2023 |
Archiviert
Key words:
IFRS, Amendment
Initiative
Official name
Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7)
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
26.11.2021
Doc. code
ED/2021/10
Summary
Status
Status

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Current version
Final version
25.05.2023
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Endorsement of amendments to IAS 7 and IFRS 7 (supplier finance arrangements) (binding, Amendment, EU)
Application of international accounting standards (IAS-Regulation) (binding, EU)
Level 2
–
Level 3 / Other
IFRS Accounting Taxonomy 2023 - Update 1 (non-binding, Amendment, INT)
IFRS 7: Financial Instruments: Disclosures (non-binding, INT)
Amendments of IAS 7 – Disclosure initiative (non-binding, Amendment, INT)

Source: IASB, ED/2021/10, 2023